Please mark your calendar!

The 2016 Management Accounting Section Meeting will be held January 6-9, 2016 at the Westin Galleria in Dallas, Texas. The meeting will include the Research and Case Conference and the IMA Doctoral Colloquium.

Also, this year join us for a new opportunity! For all of those interested in improving classroom skills and techniques, we will hold a Teaching Symposium on the Saturday (January 9th) of the conference. You can attend the whole conference, including the Symposium, or just attend the Symposium.

We would like to thank the Institute of Management Accountants
for its generous support in sponsoring the
2016 Management Accounting Section Doctoral Colloquium.

Accounting, Accountability and the Struggle for Nation-Building
(Or Why Control Systems Really Matter)Speaker: Professor Jacob Soll
Professor of History and Accounting at the Department of History, University of Southern California

10:00 am-10:30 am

Coffee Break and Research Poster ForumAccounting – 0.5 CH

Asymmetric Cost Behavior: A Life Cycle Analysis
Mark C. Anderson, University of Calgary
Joo Hyung Lee, University of Calgary

Examining the Effects of Performance Monitoring and Performance-Based Pay on Honest Behavior
Charles D. Bailey, University of Memphis
Brian K. Laird, Arkansas State University
Nick Fessler, University of Texas at Tyler

Industry Centrality and Internal Capital Market Efficiency of Conglomerates
Shih-Chu Chou, University of Texas at Dallas

The Effect of Participative Budgeting on Performance-to-Goal
In Gyun Baek, Seoul National University

Cost Behavior Models Analysts and Investors Use
Rajiv D. Banker, Temple University
Han-Up Park, Temple University
Janice Y.S. Chen, University of the PacificDiscussant: Julia Nasev, University of Cologne

Management Control for Sustainability: The Development of a Fully Integrated Strategy
Peter Beusch, Göteborg University
J. Elisabeth Frisk, Göteborg University
Magnus Rosén, Göteborg University
William N. Dilla, Iowa State UniversityDiscussant: Philipp Schreck, Martin Luther University Halle Wittenberg

What is a Good Rank? The Effort and Performance Effects of Adding Performance Category Labels to Relative Performance Information
Thorsten Knauer, University of Bayreuth
Friedrich Sommer, University of Muenster
Arnt Wöhrmann, University of MuensterDiscussant: Michael Majerczyk, Georgia State University

Promotion, Relative Performance Information, and the Peter Principle
Eric W. Chan, University of Texas at AustinDiscussant: Ivo Tafkov, Georgia State University

The Effects of Performance Incentives and Creativity Training on Creative Problem-Solving Performance
Kun Huo, University of Western Ontario Discussant: Gregory P. McPhee, Florida International University

The Effect of Input and Output Targets for Routine Tasks on Creative Task Performance
Alexander Brueggen, Maastricht University
Christoph Feichter, Maastricht University
Michael G. Williamson, University of Illinois at Urbana-Champaign Discussant: Wendy J. Bailey, Northeastern University

Internal Information Quality and Firm Innovation
Kelly Huang, Florida International University
Brent Y. Lao, Florida International University
Gregory P. McPhee, Florida International University Discussant: Michal Matejka, Arizona State University

Taking Organizational Values into Account in Management Control
Christopher S. Chapman, University of Bristol
Lili-Anne Kihn, University of Tampere
Anja Kern, Imperial College LondonDiscussant: Utz Schäffer, WHU - Otto Beisheim School of Management

The Socio-Economic Approach to Management (SEAM): Introducing a 'Positive' Postmodern Approach to Managing Radically Decentralized Organizations Based on Calculating Hidden Costs and Performance
Henri Savall, University of Lyon
Murray R. Lindsay, University of Lethbridge
Veronique Zardet, University of Lyon
Laurent Cappelletti, Conservatoire National des Arts et MétiersDiscussant: Jan Mouritsen, Copenhagen Business School

Moving Academic Management Accounting Research Closer to Practice: A View from US and Australian Professional Accounting Bodies
Basil P. Tucker, University of South Australia
Raef A. Lawson, Institute of Management AccountantsDiscussant: Shane S. Dikolli, Duke University

12:00 pm-1:30 pm

Business Luncheon and Award Presentations

Best Conference Paper awardPresented by: Khim Kelly, University of Waterloo

Ratcheting of Profitability Expectations and its Consequence for Supply Chains
Brian Mittendorf, The Ohio State University
Jiwoong Shin, Yale University
Dae-Hee Yoon, Yonsei UniversityDiscussant: Hui Chen, University of Zurich

Opportunistic Disclosure in the Inter-Organizational Relationships
Grete Oll, University of Southern DenmarkDiscussant: Romana Autrey, University of Illinois at Urbana-Champaign

Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of 'Un-Managed' Earnings
Thomas Hemmer, Rice University
Eva Labro, University of North CarolinaDiscussant: Brian Mittendorf, The Ohio State University

Developing Enabling Performance Indicators in an Organisation with High Employee Turnover: Longitudinal Action Research in a Call Centre
Bianca A. C. Groen, University of Amsterdam
Frank Evers, Windesheim University of Applied Sciences
Celeste Wilderom, University of TwenteDiscussant: Sally Widener, Clemson University

Subjectivity in Employee Performance Rating and Promotion Decisions: The Analysis of Job Levels
Paula Jong-Yu Hao, University of California, IrvineDiscussant: William N. Dilla, Iowa State University

The Effect of Knowledge Acquisition on Managerial Reporting
Katlijn Haesebrouck, KU LeuvenDiscussant: Jeremiah Bentley, University of Massachusetts at Amherst

Working Harder But Lying More? How Managerial Effort Influences Reporting
Jason Brown, Indiana University
Eric W Chan, University of Texas at Austin
Willie Choi, University of Pittsburgh
John Harry Evans, University of Pittsburgh
Donald V. Moser, University of Pittsburgh Discussant: Todd A. Thornock, Iowa State University

Drinking Your Own Kool-Aid: The Role of Beliefs, Belief-Revision, and Meetings in Persuasion
Jeremiah W. Bentley, University of Massachusetts at Amherst
Robert J. Bloomfield, Cornell University
Shai Davidai, University of Chicago
Melissa J. Ferguson, Cornell UniversityDiscussant: Patrick Martin, Indiana University

A Dollar for a Tree or a Tree for a Dollar? The Behavioral Effects of Measurement Basis on CSR Investment Decisions
Bryan K. Church, Georgia Institute of Technology
Wei Jiang, Jinan University
Xi (Jason) Kuang, Georgia Institute of Technology Discussant: Brian J. White, University of Texas at Austin

“Is cost accounting still management accounting?
50 Percent of what we teach as management accountants pertains to cost accounting. However, only a tiny percentage of our research attention goes out to costing issues. Why is that? Has research into cost accounting lost its importance, do we know everything there is to know, or have marketing and operations management taken the lead in this area? This panel takes issue with why it is that management accounting researchers seem to leave research into costing to other disciplines and what research questions we as management accountants could pose because of our accounting and control expertise.”

Team Contracting and Managerial Performance Measurement
Korok Ray, Texas A&M University Discussant: Qintao Fan, University of Illinois at Urbana-Champaign

The Value of Information About an Agent's Ability in the Presence of Adverse Selection
Rajiv D. Banker, Temple University
Shaopeng Li, Temple University
Lucas Threinen, Temple UniversityDiscussant: Francesco Bova, University of Toronto

Hedging and the Use of Accounting Benchmarks in RPE Contracts for Powerful CEOs
Viktoria Diser, LMU MunichDiscussant: Steve Huddart, The Pennsylvania State University

Corporate Financial Distress and Slack Resources
Carsten Homburg, University of Cologne
Julia Nasev, University of Cologne
Christoph Richter, University of CologneDiscussant: Bart Dierynck, Tilburg University

Financing Cost Stickiness
Mark C. Anderson, University of Calgary
Chelsea R. Austin, University of South Carolina
Will Ciconte, University of Illinois at Urbana-Champaign Discussant: Stephen C. Hansen, Naval Postgraduate School

Managerial Ability, Management Control Systems and Employee Productivity
Dipankar Ghosh, University of Oklahoma
Sharon (Xuerong) Huang, Ball State University
Li Sun, University of TulsaDiscussant: Peter R. Demerjian, University of Washington

How Well Do Principals Know Their Project Managers? Sufficiently Well to Tailor Monitoring Intensity
Jan Bouwens, University of Amsterdam
Ferry Riksen, Arcadis BMB
Jingwen Zhang, Tilburg UniversityDiscussant: Matthias D. Mahlendorf, Frankfurt School of Finance & Management
Are Generalists Game Changers: The Roles of General Human Capital
KwangJoo Koo, William Paterson UniversityDiscussant: Isabella Grabner, Maastricht University

Why Does Bonus Pay Increase with Seniority? Social Status and Compensation Delay in Compensation Contracting
Nigel J. Barradale, Copenhagen Business School
Jason Brown, Indiana University
Sean A. Peffer, University of Kentucky
Matthew Thomas Sooy, University of Kentucky Discussant: Thomas W. Vance, University of Illinois at Urbana-Champaign

Status Motives and Agent-to-Agent Information Sharing: How Evolutionary Psychology Shapes Agents' Responses to Control System Design
Jasmijn C. Bol, Tulane University
Justin Leiby, University of FloridaDiscussant: Michael G. Williamson, University of Illinois at Urbana-Champaign

“2015 marked the 50th Anniversary of Anthony’s (1965) Planning and control systems: a framework for analysis. This anniversary warrants a reflection on the state of management control research and practice and how the field may develop over the coming years. The panel will shape the discussion around the following indicative themes:

On “strategic control” – how does management control interact with strategy?

On “soft control” – how important are ‘soft’ controls to the effectiveness of control systems?

On “what control is, is not, and could be” – how will the field of management control develop?

Option Incentives, Leverage, and Risk-Taking
Kyonghee Kim, University of Missouri at Columbia
Sukesh Patro, Northern Illinois University
Raynolde Pereira, University of Missouri at Columbia Discussant: Lloyd Tanlu, University of Washington

Executive Compensation: A Firm Life Cycle Analysis
Katharine D. Drake, University of Arizona
Melissa Martin, University of Illinois – ChicagoDiscussant: Guojin Gong, The Pennsylvania State UniversityNational Culture and the Timing of Employee Stock Option Exercise
Francesco Bova, University of Toronto
Marshall D. Vance, University of Southern California Discussant: Anne M. Farrell, Miami University of Ohio

Who Should Select New Employees, the Head Office or the Unit Manager? Consequences of Centralizing Hiring at a Retail Chain
Carolyn Deller, Harvard University
Tatiana Sandino, Harvard University Discussant: Timothy Keune, University of Dayton

The Effect of Delegation of Decision Rights and Control: The Case of Lending Decisions for Small Firms
Peter Kroos, University of Amsterdam
Jan Bouwens, University of AmsterdamDiscussant: Clara Xiaoling Chen, University of Illinois at Urbana-Champaign

How to Mitigate Bias in Performance Evaluations: An Analysis of the Consequences of Supervisors’ Evaluation Behavior
Isabella Grabner, Maastricht University
Judith Kuenneke, Maastricht University
Frank Moers, Maastricht UniversityDiscussant: Jasmijn C. Bol, Tulane University

How Giving Feedback to Subordinates and Learning Through Experience Mitigate Performance Evaluation Judgment Bias: Evidence from EVA Adoption by Chinese State-Owned Enterprises
Fei Du, The University of Hong Kong
David H. Erkens, University of Southern California
S. Mark Young, University of Southern California
Guliang Tang, Beijing Technology and Business UniversityDiscussant: Viktor S. Maas, University of Amsterdam

Management Controls, Framing and Overflowing: The Construction of a Boundary in Relation to Non-Transacting Parties
Stephen Jollands, University of Exeter
Chris Akroyd, Oregon State University
Norio Sawabe, Kyoto UniversityDiscussant: Angelo Ditillo, Bocconi University

The Effect of Discontinuous and Unpredictable Environmental Change on the Use of Management Accounting During Organizational Decline: A Field Study
Christie Hayne, Virginia Polytechnic Institute & State University Discussant: Theresa Libby, University of Waterloo

When the Cat's (Far) Away: The Effect of Control Centralization and Compensation Interdependence on Performance Misreporting
Jeremy B. Lill, Georgia State UniversityDiscussant: Donald V. Moser, University of Pittsburgh

Managers’ Perceptions of Performance Measure Relevance in Weighting Decisions
Gary Hecht, University of Illinois at Urbana-Champaign
Thomas W. Vance, University of Illinois at Urbana-Champaign
Discussant: Bryan Stikeleather, University of South Carolina

Examining the Effect of Mood on Third Party Evaluation of Capital Investment Projects
Chang-Yuan Loh, The University of Sydney
Rodney W. Coyte, The University of Sydney
Mandy M. Cheng, University of New South WalesDiscussant: Donald Young, Georgia Institute of Technology

The Performance Effects of Tangible versus Cash Rewards: The Mediating Role of Categorization
Willie Choi, University of Pittsburgh
Adam Presslee, University of PittsburghDiscussant: Alexander Brueggen, Maastricht University

The Effect of Incentive Scheme and Task Type on Psychological Entitlement and Selfish Behavior
Andrew H. Newman, University of Pittsburgh
Ivo Tafkov, Georgia State University
Flora H. Zhou, Georgia State UniversityDiscussant: Khim Kelly, University of Waterloo

Me vs. We: The Effect of Incomplete Team Member Feedback on Cooperation of Self-Regarding Individuals
Tyler F. Thomas, University of Wisconsin
Todd A. Thornock, Iowa State University Discussant: Casey M. Rowe, Purdue University

Experimental Role Assignment and the Effect of the Perceived Legitimacy of the Superior's Position on Budgetary Reporting
Jeremy Douthit, University of Arizona
Michael Majerczyk, Georgia State UniversityDiscussant: R. Lynn Hannan, Tulane University

12:00 pm-1:30 pm

Luncheon

Report on Section Progress and Plans
Monte Swain, MAS President, Brigham Young University

Update on the Journal of Management Accounting Research
Karen Sedatole, JMAR Senior Editor, Michigan State University

At the Crossroads – Centennial Reflections and the Future of the AAABruce Behn, President, American Accounting Association, University
of Tennessee-Knoxville

Leading Indicator Variables and Managerial Incentives in a Dynamic Agency Setting
Qintao Fan, University of Illinois at Urbana-Champaign
Wei Li, University of Illinois at Urbana-Champaign Discussant: Joyce Tian, University of Waterloo

Through the Grapevine: Network Effects on the Design of Executive Compensation Contracts
Susanna Gallani, Harvard University Discussant: Dirk E. Black, Dartmouth College

Executive Clawback Provisions and Conservative Accounting
Ahrum Choi, Seoul National University
David H. Erkens, University of Southern California
Peter SH. Oh, University of Southern California
Robert Trezevant, University of Southern CaliforniaDiscussant: Jason Schloetzer, Georgetown University

5.03. Effectiveness of Work IncentivesPersonnel/HR – 1.5 CHSession Chair: Andrew H. Newman, University of South Carolina

The Reinforcement Effect of Bonuses and Penalties
Wim A. Van der Stede, London School of Economics & Political Science
Anne Wu, National Chengchi University
Steve Yuching Wu, The University of Hong Kong Discussant: Frank G.H. Hartmann, Erasmus University Rotterdam

Carrots or Sticks? The Effects of Reward vs. Penalty on Radical and Incremental Innovation
Clara Xiaoling Chen, University of Illinois at Urbana-Champaign
Jeremy B. Lill, Georgia State University
Lorenzo Lucianetti, University of Chieti and PescaraDiscussant: Jan Bouwens, University of Amsterdam

What Do Employees Really Want? Preference-Performance Inconsistencies Regarding Work Incentives
Sofia M. Lourenco, Technical University of Lisbon
Claudia F. Niza, Technical University of Lisbon Discussant: Andrew H. Newman, University of South Carolina

Do As I Say, Not As I Do? Supervisory Behavioral Integrity, Shared Financial Interests, and Subordinate Honesty in Budget Reporting
Zhen Zhang, Towson UniversityDiscussant: Jace Garrett, Clemson University

The Relationship between Risk Awareness, ERM Implementation and Company Performance
Evelyn Caroline Braumann, Vienna University of Economics and BusinessDiscussant: Margaret H. Christ, The University of Georgia

Risk-Taking in Tournaments - An Experimental Analysis
Ivo Schedlinsky, University of Muenster
Friedrich Sommer, University of Muenster
Arnt Wöhrmann, University of MuensterDiscussant: Jeremy Douthit, Florida State University

The success of the Management Accounting Section’s conferences depends on volunteers who are willing to serve as reviewers, discussants and moderators. We urge you to consider volunteering your time and expertise for some of the many opportunities available at his summer’s Annual Meeting. For further information, go to http://www2.aaahq.org/AM/sub_volunteer.cfm.

Also, please watch for announcements starting this spring for next year’s Mid-Year conference. We are grateful to the many volunteers who helped with this year’s conference and hope that you will consider volunteering to help with next year’s conference.

Note: The CPE Fields of Study curriculum is divided into twenty three subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747.